Module I: Management Accounting: Nature and Scope - Difference between cost Accounting, Financialaccounting and Management accounting - Recent trends in Management Reporting. (05 Hours, 5 marks)Module II: Analysis and Interpretation of Financial Statements: Meaning - Types and Methods of FinancialAnalysis - Comparative Statements - Trend Analysis - Common size Statements (aPage 23 of 59general discussion only). (10 Hours, 10 marks)Module III Ratio Analysis: Meaning - Nature - uses and limitations of Ratios - Liquidity, Profitability,Turnover, Solvency, Leverage. Market test Ratios. Construction of Financial Statements from ratios - Judgmentof financial stability through ratios - (Focus to be given to problems solving and Interpretation skills) (25 Hours,25 marks)Module IV: Fund Flow and Cash Flow Analysis: A. Fund Flow Statements: Meaning and concept of Fund -Current and Non Current Accounts Flow of fund - Preparation of Fund Flow statement - Uses and Significance.B. Cash Flow Statement: Difference between Fund flow Statement and Cash flow Statement - Preparation ofCash Flow Statement as per AS - 3 Norms - Direct and Indirect methods (Stress to be given to Problems). (25hours, 25 marks)Module-V: Managerial Decision making with the help of CVP Analysis : Marginal Costing - Fixed CostVariable Cost - Contribution - P/V Ratio - Break Even Analysis - Algebraic and Graphic presentation - Decisionmaking : Fixation of Selling Price - Exploring new markets - Make or Buy - Key Factor - Product Mix - Operateor Shutdown. (15 Hours, 15 marks)(Theory and Problems may be in the ratio of 40% and 60% respectively).
5 Lessons
Updated: Jun 2025
